DEDHIA INVESTMENTS P. LTD, V. ASST CIT 10(3),

MA 66/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2164 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 11-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6; 12

Judgement Text

I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L , M U M B A I B E N C H D , M U M B A I B E F O R E S H R I D . K A R U N A K A R A R A O , A C C O U N T A N T M E M B E R A N D S H R I S A N J A Y G A R G , J U D I C I A L M E M B E R M A N O S . 6 5 & 6 6 / M / 2 0 1 4 ( A R I S I N G O U T O F I T A N O S . 3 1 4 / M / 2 0 1 1 & 1 3 8 8 / M / 2 0 1 2 ) A S S E S S M E N T Y E A R S : 2 0 0 6 - 0 7 & 2 0 0 8 - 0 9 M / S . D E D H I A I N V E S T M E N T S P V T . L T D . , 7 1 , U D Y O G K H E T R A , 2 N D F L O O R , M U L U N D G O R E G A O N L I N K R O A D , L B S M A R G , M U L U N D ( W ) , M U M B A I 4 0 0 0 8 0 P A N : A A A C D 1 3 6 6 K V S . A S S T . C O M M I S S I O N E R O F I N C O M E T A X - 1 0 ( 3 ) , A A Y A K A R B H A V A N , M U M B A I 4 0 0 0 2 0 ( A P P E L L A N T ) ( R E S P O N D E N T ) A S S E S S E E B Y : S H R I M A D A N D E D H I A , A . R . R E V E N U E B Y : S H R I R . K . S A H U , D . R . D A T E O F H E A R I N G : 0 6 . 0 6 . 2 0 1 4 D A T E O F P R O N O U N C E M E N T : 0 6 . 0 6 . 2 0 1 4 O R D E R P E R S A N J A Y G A R G , J U D I C I A L M E M B E R : T H E A B O V E N O T E D M I S C E L L A N E O U S A P P L I C A T I O N S H A V E B E E N F I L E D B Y T H E A P P L I C A N T / A S S E S S E E F O R R E S T O R A T I O N O F T H E A P P E A L N O S . 3 1 4 / M / 2 0 1 1 & 1 3 8 8 / M / 2 0 1 2 W H I C H W E R E D I S M I S S E D V I D E S E P A R A T E O R D E R S D A T E D 1 7 . 1 2 . 1 3 F O R W A N T O F P R O S E C U T I O N . I T H A S B E E N P L E A D E D I N B O T H T H E A B O V E A P P L I C A T I O N S T H A T T H E A B S E N C E O F T H E A P P L I C A N T / A S S E S S E E O R I T S R E P R E S E N T A T I V E O N T H E D A T E O F H E A R I N G W A S U N I N T E N T I O N A L . I T H A S B E E N F U R T H E R P L E A D E D I N T H E A P P L I C A T I O N S T H A T D U E T O S U D D E N S E V E R E H E A R T A T T A C K A N D S U B S E Q U E N T D E A T H O F H I S U N C L E , M R . M A D A N D E D H I A , W H O W A S S U P P O S E D T O A T T E N D T H E M A T T E R C O U L D N O T A P P E A R O N M A N O S . 6 5 & 6 6 / M / 2 0 1 4 ( A R I S I N G O U T O F I T A N O S . 3 1 4 / M / 2 0 1 1 & 1 3 8 8 / M / 2 0 1 2 ) M / S . D E D H I A I N V E S T M E N T S P V T . L T D . 2 T H E D A T E F I X E D F O R H E A R I N G . T H E N O N A P P E A R A N C E O F T H E R E P R E S E N T A T I V E O F T H E A S S E S S E E W A S D U E T O R E A S O N S A N D C I R C U M S T A N C E S B E Y O N D H I S C O N T R O L . 2 . I N V I E W O F T H E A B O V E S U B M I S S I O N S M A D E I N T H E A P P L I C A T I O N S , T H E A B O V E A P P E A L S A R E O R D E R E D T O B E R E S T O R E D T O T H E I R O R I G I N A L P O S I T I O N A N D A R E F I X E D F O R H E A R I N G O N M E R I T S F O R 1 4 . 0 7 . 1 4 . T H E N E X T D A T E O F H E A R I N G I S I N F O R M E D T O T H E P A R T I E S I N T H E O P E N C O U R T A N D N O F R E S H N O T I C E W I L L B E S E R V E D . 3 . I N T H E R E S U L T , M I S C E L L A N E O U S A P P L I C A T I O N S O F T H E A S S E S S E E A R E A L L O W E D . O R D E R P R O N O U N C E D I N T H E O P E N C O U R T O N 0 6 . 0 6 . 2 0 1 4 . S D / - S D / - ( D . K A R U N A K A R A R A O ) ( S A N J A Y G A R G ) A C C O U N T A N T M E M B E R J U D I C I A L M E M B E R M U M B A I , D A T E D : 0 6 . 0 6 . 2 0 1 4 . * K I S H O R E , S R . P . S . C O P Y T O : T H E A P P E L L A N T T H E R E S P O N D E N T T H E C I T , C O N C E R N E D , M U M B A I T H E C I T ( A ) C O N C E R N E D , M U M B A I T H E D R C B E N C H / / T R U E C O P Y / / [ B Y O R D E R D Y / A S S T T . R E G I S T R A R , I T A T , M U M B A I .